Any natural or legal person who has their fiscal domicile in the Municipality of Bârlad and has acquired/alienated the right of ownership over a land is obliged to submit the fiscal declaration to the Taxes and Duties Service, regardless of the duration of ownership of the respective building, even if, on the same day, immediately after acquisition, the alienation of this taxable object takes place.

In the case of acquiring a land during the year, the owner is obliged to submit a new tax declaration to the local fiscal authority within whose territorial jurisdiction the land is located, within 30 days from the date of acquisition, and owes land tax starting from January 1st of the following year.